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Miscellaneous guidance and reports - 9 December 2014

Notice 2014-78 provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates, and the 24-month average segment rates. In addition, this notice provides guidance as to the interest rate on 30-year Treasury securities.

TIGTA report finds that IRS should do more to reduce risk of improper payments of the Earned Income Tax Credit and the Additional Child Tax Credit.